ESG KPIs may be an opportunity for employers to boost their competitive advantage vis-à-vis both customers and employees. While ESG-based bonus plans and benefits packages are now commonly used in several industries, many...more
When my private equity peers ask me how to handle ESG disclosures, my answer is typically, “don’t let the tail wag the dog.” What I mean, is it’s better to proactively report on what you know to be the most material and...more
As we noted previously, against the backdrop of the European Green Deal and related sustainable finance initiatives, environmental, social and governance (ESG) factors are increasingly being incorporated into loan and...more
Companies and limited liability partnerships (LLPs) “with the greatest economic and environmental impact” are now subject to the legal requirement to assess their climate risks and disclose climate-related financial...more
Environmental, social and governance (ESG), sustainability and corporate responsibility matters touch every area of a business, and the breadth of related metrics is expansive. Most organizations have done some work in this...more
In line with its focus on transitioning to a sustainable global economy through scaling up the financing of investments that provide environmental and social benefits, on 16 November 2021 the International Capital Markets...more
Environmental, social and governance (ESG) factors continue to play an increasingly significant role across the capital markets and have an impact on a range of financial instruments and products. We have previously written...more
ESG (Environmental, Social and Governance) is everywhere. From landmark climate regulations approved in Europe in June to new ESG disclosure rules in China, from sustainable investments growing by double-digit multiples to...more
ESG-focused investment funds raised a record amount last year – estimated at more than $50 billion in new investor money. This trend is expected to not only continue but accelerate over the next few years. ...more
Increasing demand from investors is driving a recent rise in attention to ESG principles as Brazilian companies wrestle with issues of the Amazon deforestation, social inequality, and corruption. Notable market activity...more
As we noted here, environmental, social and governance (ESG) factors are becoming increasingly relevant across the finance markets and have impacted a range of financial instruments. The European leveraged finance market has...more
There has been a dramatic increase in appetite amongst funds for sustainability linked loans (SLLs), which are often commonly referred to as “ESG linked loans” or “KPI loans,” an appetite that is expected to continue to...more
Further to our Clients & Friends Memo of 22 June 2020, the Sustainability Taxonomy Regulation (2020/852) (the “Regulation”) was published in the Official Journal on 22 June 2020 and entered into force on 12 July 2020....more
The corporate world continues its embrace of Environmental, Social and Governance (“ESG”) in 2020 like never before. As part of that trend, ESG-type criteria are appearing with increasing prevalence in the bond and loan...more
The SEC proposed updates to Regulation S-K to modernize, simplify and enhance financial disclosures, here. The SEC’s press release, here, summarizes the changes as well as any law firm memo (but see here and here if you don’t...more